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JPS (Jurnal Perbankan Syariah)
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 27216241     EISSN : 27217094     DOI : https://doi.org/10.46367/jps
Core Subject : Economy,
Economics, Econometrics & Finance
JPS (Jurnal Perbankan Syariah) was published in print and online by LPPM ISNJ Bengkalis. JPS contains field research results about banking and Islamic banking. JPS functions as a place for academics, scientists, researchers, practitioners, and industry to share views on banking and Islamic banking as outlined in scientific papers. The main focus of the JPS is Islamic Banking, Banking, Non-Bank Financial Institutions, Islamic Bank Information Systems, Islamic Bank Accounting, Islamic Bank Audit, Islamic Bank Management, Islamic Banking Risk Management, Marketing Management of Islamic Banking, Islamic Bank Law Design, Islamic Bank Liquidity Management, Financial Statement Analysis Islamic Banking, Islamic Banking Ethics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 97 Documents
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Determinant of profitability Islamic banks Handriani, Eka
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2373

Abstract

Purpose – This study empirically investigates the key determinants of profitability among Islamic banks (ISBs) in Indonesia. The analysis incorporates several critical variables: bank size, liquidity, tangible assets, non-debt tax shields, growth, and bank age. Method – The sample comprises 65 financial statements and annual reports from 13 Islamic banks operating in Indonesia from 2019–2022. Data were analyzed using LISREL, employing structural equation modelling to examine the relationships among variables. The empirical findings indicate that bank size exerts a positive and statistically significant effect on profitability. Likewise, both asset structure and bank age are positively associated with improved financial performance. Conversely, bank growth and the financing-to-deposit ratio (FDR) exhibit negative but statistically insignificant effects, suggesting these variables have only a marginal influence on profitability within the context of this model. Findings – The results imply that fluctuations in FDR, whether upward or downward, do not directly contribute to meaningful changes in earnings. Instead, other internal factors appear to play a more substantial role in shaping the profitability of ISBs. Implications – Consistent with signaling theory, enhancing profitability may serve as strategic signals to investors, indicating sound management quality and promising prospects. This perceived strength encourages greater investor confidence, increasing third-party funds and capital inflows, thereby expanding financing capacity and revenue generation within Islamic banks.
Internal and socio-political factors on profitability of Islamic banks in Indonesia Pratama, Mohammad Aditya; Oktaviana, Ulfi Kartika
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2391

Abstract

Purpose – The purpose of this study is to analyze the effect of third-party funds (TPF), operating costs, operating income (OCOI), capital adequacy ratio (CAR), non-performing financing (NPF), gender and political connections on the profitability of Islamic banks. Method – This study is quantitative. The population of this study was 14 Islamic banks in Indonesia. The sampling technique used was purposive sampling, which was used to sample seven Islamic banks. The data source used was secondary data in the form of annual financial reports of Islamic banks from 2014 to 2023. The data analysis technique used panel data regression analysis with the Eviews-12 analysis tool. Findings – The results of this study indicate that partially TPF, CAR, NPF, gender and political connections do not affect the profitability of Islamic banks. However, only OCOI has a negative effect on the profitability of Islamic banks. Simultaneously, TPF, OCOI, CAR, NPF, gender and political connections affect the profitability of Islamic banks. Implications – This study can provide insight and complement existing theories on factors that influence profitability. This study can be a reference for banks to maintain their profitability ratio.
The Effect of NPF and FDR on The Profitability of Sharia Commercial Banks with Murabahah Financing as Moderation Hasan Abdul Azis Naibaho, Muhammad; Maulidizen, Ahmad
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2490

Abstract

Purpose – This study aims to examine the influence of Non-Performing Financing (NPF) and the Financing to Deposit Ratio (FDR) on Return on Assets (ROA), while also assessing the moderating role of Murabahah financing in these relationships within Islamic Commercial Banks in Indonesia during 2018–2022. Method – The research uses a quantitative method supported by library research, involving moderated regression analysis with classical assumption tests, model feasibility tests, and hypothesis testing. The sample includes 10 Islamic banks selected through purposive sampling from a population of 17 registered with the Financial Services Authority. Findings – The findings reveal that NPF does not significantly affect ROA, while FDR negatively affects ROA. Murabahah financing moderates both the NPF–ROA and FDR–ROA relationships. Theoretically, this research contributes to Islamic banking performance literature, especially regarding the role of specific financing instruments. Implications – Practically, it implies that Islamic banks should diversify their financing portfolios, expand funding sources, and strengthen risk management to enhance profitability. Murabahah financing can help reduce credit risk, though it may elevate liquidity risk, requiring careful portfolio and liquidity planning
Bank specific and macroeconomic factors on capital structure of Islamic banks in Indonesia and Malaysia Asti, Asti; Muflih, Muhammad
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2623

Abstract

Purpose – This study aims to evaluate the causality between specific banking and macroeconomic factors and their impact on capital structure, as measured by the debt-to-equity ratio in Indonesian and Malaysian Islamic Commercial Banks. Method – This study utilizes a quantitative approach with an explanatory method. The research data are secondary data obtained from the annual financial reports of BUS registered with the OJK and BNM from 2018 to 2023. The sampling technique employs non-probability sampling using the purposive sampling method, resulting in a sample of 7 Indonesian BUS and 8 Malaysian BUS. Data analysis techniques utilize panel data regression with E-Views 12 software. Findings – The results indicate that in Indonesia, liquidity has a significant impact on DER, whereas profitability and economic growth do not have a significant impact. Meanwhile, in Malaysia, profitability has a significantly negative effect on DER, while liquidity and economic growth have no significant effect. Implications – This study offers insights and reinforces the existence of the pecking order theory in Islamic banking in explaining the factors that influence capital structure. This study can help Islamic bank management in Indonesia and Malaysia control the DER ratio to mitigate the risk of default.
Qard Financing And Stability Of Islamic Rural Banks Rahmat, Rahmat; Widarjono, Agus
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2625

Abstract

The purpose of this study is to analyze the impact of Qard financing, market competition, internal bank factors and macroeconomic conditions on the stability of Islamic rural banks (IRBs) in Indonesia. This study analyzed as many as 123 banks that disbursed Qard financing in the 2015-2023 period using quarterly data. The analysis method used is panel data regression with an unbalanced data panel. This research also categorised IRBs into two groups: large and small. The study's results found that Qard financing has a negative effect on the stability of IRB. However, a large IRB faces a negligible risk compared to a small IRB in terms of distributing Qard financing, which reduces its stability. CAR, FDR and GDP have a positive effect on the stability of BPRS, while Assets, BOPO, NPF and COVID-19 have a negative effect on the stability of BPRS. The findings of this study have both theoretical and practical implications. From a theoretical perspective, although Qard financing reduces stability, it must still be distributed by IRB to achieve the goals of Maqasid Sharia. From a practical point of view, IBR must strengthen its fundamentals, such as capital and efficiency, to strengthen its stability.
The Influence of Competition, Financing Risk, and Capital Adequacy on the Stability of Islamic Commercial Banks in Indonesia Umiyati; Widiyawati, Iin
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2660

Abstract

This study aims to analyze the influence of competition, financing risk, and capital adequacy on the stability of Islamic commercial banks in Indonesia. The research used panel data regression methods on 10 Islamic commercial banks in Indonesia from 2019–2023. The Z-Score approach was employed to measure bank stability. The results show that financing risk and capital adequacy significantly affect bank stability, while competition does not have a significant effect. Simultaneously, all three variables significantly influence stability. The findings emphasize the importance of improving risk management and capital reserves in maintaining financial stability amid increasing competition in the Islamic banking sector.
The Impact Of M-Banking On The Satisfaction Of Using Bank Syariah Indonesia With Financial Literacy As A Moderating Variable Siti Chaniffiya Al Chanafi; Adha, Mufti Alam; Faiza Husnayeni Nahar
JPS (Jurnal Perbankan Syariah) Vol 6 No 2 (2025): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i2.2662

Abstract

Purpose - This study focuses on exploring how m-Banking usage, brand image, and customer protection contribute to customer satisfaction at Bank Syariah Indonesia (BSI), with financial literacy acting as a moderating variable. Islamic mobile banking in Indonesia has seen significant growth over the past decade, reflecting the country’s sizeable Muslim population and increasing demand for Sharia-compliant financial services. Account balance and transaction monitoring; Bill payments and fund transfers; Digital zakat, infaq, and sadaqah payments; Investment in Sharia mutual funds or sukuk (Islamic bonds); QRIS-based payments and e-wallet integration. Using a quantitative approach, this study surveyed to gather primary data through questionnaires distributed to the people in Magelang Regency. Method - This research sampled 100 respondents, chosen through non-probability sampling techniques, specifically targeting customers of Bank Syariah Indonesia. This study analyzed the data using the Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) method. Findings - The results show that m-Banking usage, brand image, and customer protection significantly and positively affect customer satisfaction at Bank Syariah Indonesia. Interestingly, financial literacy does not serve as a moderating variable in the relationship between these three independent factors and customer satisfaction. Implications - These insights highlight the importance of enhancing m-Banking services, reinforcing brand image, and safeguarding customer rights as vital components in fostering customer satisfaction at Islamic banks.

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